Pub. L. 102-227, tit. I, sec. 112

CHARITABLE CONTRIBUTIONS OF APPRECIATED PROPERTY.

EnactedYear: 1991Length: 57 wordsOfficial source

SEC. 112. CHARITABLE CONTRIBUTIONS OF APPRECIATED PROPERTY. Subparagraph (B) of section 57(a)(6) (relating to appreciated property charitable deduction) is amended by adding at the end thereof the following new sentence: “In the case of a contribution made before July 1, 1992, in a taxable year beginning in 1992, such term shall not include any tangible personal property,”